04 <B>AUDIT ASSURANCE</B>

04 AUDIT ASSURANCE

```html

<!DOCTYPE html>

<head>

<title>Audit Assessment & Control Simulator</title>

tailwind.config = {

theme: {

extend: {

colors: {

brand: {

50: '#eff6ff',

100: '#dbeafe',

500: '#3b82f6',

600: '#2563eb',

700: '#1d4ed8',

800: '#1e40af',

900: '#1e3a8a',

}

</script>

<style>

[x-cloak] { display: none !important; }

.custom-scrollbar::-webkit-scrollbar {

width: 6px;

height: 6px;

}

.custom-scrollbar::-webkit-scrollbar-track {

background: #f1f5f9;

}

.custom-scrollbar::-webkit-scrollbar-thumb {

background: #cbd5e1;

border-radius: 4px;

}

.custom-scrollbar::-webkit-scrollbar-thumb:hover {

background: #94a3b8;

}

</style>

</head>

</div>

<div>

<h1 class="text-lg font-bold leading-none">AuditAssure <span class="text-xs font-normal px-2 py-0.5 bg-brand-800 text-brand-200 rounded-full ml-1">Pro Simulator</span></h1>

<p class="text-xs text-slate-400">Core Management Assertions & Control Assessment Engine</p>

</div>

<button @click="activeTab = 'assessment'"

:class="activeTab === 'assessment' ? 'bg-brand-600 text-white' : 'text-slate-300 hover:bg-slate-800 hover:text-white'"

class="px-3 py-2 rounded-md text-sm font-medium transition flex items-center space-x-2">

<span>Control Testing Studio</span>

</button>

<button @click="activeTab = 'matrix'"

:class="activeTab === 'matrix' ? 'bg-brand-600 text-white' : 'text-slate-300 hover:bg-slate-800 hover:text-white'"

class="px-3 py-2 rounded-md text-sm font-medium transition flex items-center space-x-2">

<span>Assertion Matrix</span>

</button>

<button @click="activeTab = 'workingpaper'"

:class="activeTab === 'workingpaper' ? 'bg-brand-600 text-white' : 'text-slate-300 hover:bg-slate-800 hover:text-white'"

class="px-3 py-2 rounded-md text-sm font-medium transition flex items-center space-x-2">

<span>Audit Working Paper</span>

</button>

</nav>

Target AR: <strong class="text-emerald-400">5.0% (Low)</strong>

</span>

<span>Reset</span>

</button>

</div>

</header>

</div>

<div>

<label class="block text-xs font-bold uppercase tracking-wider text-slate-400">Select Business Cycle</label>

</template>

</select>

</div>

<div class="text-xs text-slate-500 font-semibold">Inherent Risk (IR)</div>

</div>

<div class="text-xs text-slate-500 font-semibold">Control Risk (CR)</div>

</div>

</div>

<div class="text-xs text-slate-500 font-semibold">Detection Risk (DR)</div>

</div>

<div class="text-xs text-slate-500 font-semibold">Substantive Scope</div>

</div>

<span>Cycle Controls</span>

</h2>

<span class="text-xs text-slate-500">Select control to assess</span>

</div>

<div @click="selectedControlId = ctrl.id"

:class="selectedControlId === ctrl.id ? 'border-brand-600 bg-brand-50/40 shadow-sm' : 'border-slate-200 bg-white hover:border-slate-300'"

class="p-4 rounded-xl border transition cursor-pointer relative group">

<span class="text-xs font-semibold px-2 py-0.5 rounded-full"

:class="getAssertionBadgeClass(ctrl.assertion)" x-text="ctrl.assertion"></span>

</div>

<div>

</div>

<div>

<span class="text-slate-400">OE Exception:</span>

<span class="font-bold" :class="ctrl.exceptionRate > 5 ? 'text-rose-600' : 'text-slate-700'" x-text="ctrl.exceptionRate + '%'"></span>

</div>

</div>

</template>

</div>

<div>

</div>

</div>

<div class="text-xs text-slate-400 font-semibold">Assessed CR Level</div>

</div>

<span>Design & Implementation (D&I) Assessment</span>

</h3>

<span class="text-xs text-slate-500">Walkthrough Procedure</span>

</div>

<div>

<label class="block text-xs font-bold text-slate-700 mb-1">Control Design</label>

<option value="Suitable">Suitable Design</option>

<option value="Deficient">Design Deficiency</option>

</select>

</div>

<div>

<label class="block text-xs font-bold text-slate-700 mb-1">Implementation Status</label>

<option value="Implemented">Implemented</option>

<option value="Not Implemented">Not Implemented</option>

</select>

</div>

<span>Operating Effectiveness (OE) Sample Testing</span>

</h3>

<span class="text-xs text-slate-500">Substantive Test of Controls</span>

</div>

<div>

<label class="block text-xs text-slate-400 font-semibold mb-1">Sample Size</label>

</div>

<div>

<label class="block text-xs text-slate-400 font-semibold mb-1">Exceptions Found</label>

</div>

<div>

<label class="block text-xs text-slate-400 font-semibold mb-1">Exception Rate</label>

<div class="text-sm font-extrabold mt-2" :class="activeControl.exceptionRate > 5 ? 'text-rose-600' : 'text-emerald-600'" x-text="activeControl.exceptionRate + '%'"></div>

</div>

<span class="text-xs font-bold text-slate-700">Sample Item Details</span>

<i class="fa-solid fa-plus mr-1"></i> Add Sample

</button>

</div>

<tr>

<th class="p-2">Sample ID</th>

<th class="p-2">Assertion Tested</th>

<th class="p-2">Result</th>

<th class="p-2 text-right">Action</th>

</tr>

</thead>

</td>

</td>

<option value="Exception">Exception</option>

</select>

</td>

</button>

</td>

</tr>

</template>

<tr>

<td colspan="5" class="p-3 text-center text-slate-400 italic">No individual sample logs added. Defaults based on sample counters above.</td>

</tr>

</template>

</tbody>

</table>

</div>

<span>Risk of Material Misstatement (RMM) & Audit Impact</span>

</h3>

<div>

<label class="block text-xs font-bold text-slate-700 mb-1">Inherent Risk (IR) for Assertion</label>

<option value="High">High (High Complexity / Fraud Risk)</option>

<option value="Medium">Medium (Moderate Volume)</option>

<option value="Low">Low (Routine / Automated)</option>

</select>

</div>

<div>

<label class="block text-xs font-bold text-slate-700 mb-1">Assessed Control Risk (CR)</label>

</div>

<div class="p-3 rounded-lg border bg-white flex items-center justify-between"

:class="activeControl.controlRiskAssessed === 'High' ? 'border-rose-200 bg-rose-50/50' : 'border-emerald-200 bg-emerald-50/50'">

<div>

</div>

</div>

<div>

<label class="block text-xs font-bold text-slate-700 mb-1">Auditor Conclusion Notes</label>

</div>

</template>

</div>

<div>

<h2 class="text-lg font-bold text-slate-900">Core Management Assertion Audit Matrix</h2>

<p class="text-xs text-slate-500">Cross-mapping of cycle assertions, control effectiveness, and evaluated residual risk levels.</p>

</div>

<span class="flex items-center"><span class="w-3 h-3 rounded-full bg-amber-500 mr-1"></span> Moderate Risk</span>

</div>

<thead>

<th class="p-3 border-r border-slate-200">Assertion Category</th>

<th class="p-3 border-r border-slate-200">Management Assertion</th>

<th class="p-3 border-r border-slate-200">Mapped Controls</th>

<th class="p-3 border-r border-slate-200 text-center">Avg Design Effectiveness</th>

<th class="p-3 border-r border-slate-200 text-center">Avg Exception Rate</th>

<th class="p-3 border-r border-slate-200 text-center">Assessed CR</th>

<th class="p-3 text-center">Substantive Focus</th>

</tr>

</thead>

</td>

</td>

<td class="p-3 border-r border-slate-200 text-center font-bold" :class="row.avgException > 5 ? 'text-rose-600' : 'text-slate-700'" x-text="row.avgException + '%'"></td>

</td>

</td>

</tr>

</template>

</tbody>

</table>

</div>

<h3 class="text-sm font-bold text-slate-900 mb-4">Control Exception Rates by Assertion</h3>

</div>

<h3 class="text-sm font-bold text-slate-900 mb-4">Audit Risk Breakdown (IR vs CR)</h3>

</div>

<span>Print Working Paper (Ref: WP-2026-A)</span>

</button>

</div>

<div>

<div class="text-xs uppercase tracking-widest text-slate-500 font-bold">INDEPENDENT AUDIT WORKING PAPER</div>

<p class="text-xs text-slate-600 mt-1">Audit Period: FY 2026 | ISA 315 & ISA 330 Compliance Evaluation</p>

</div>

<div><strong>DATE:</strong> October 15, 2026</div>

<div><strong>PREPARED BY:</strong> Lead Auditor</div>

</div>

<div>

<span class="text-slate-500">Total Controls Tested:</span>

</div>

<div>

<span class="text-slate-500">Overall Cycle RMM:</span>

</div>

<div>

<span class="text-slate-500">Target Detection Risk:</span>

</div>

<div>

<span class="text-slate-500">Audit Strategy:</span>

</div>

<div>

<h3 class="text-sm font-bold text-slate-900 mb-2 border-b border-slate-200 pb-1">Detailed Assertion Control Assessment Log</h3>

<thead>

<th class="p-2">Assertion</th>

<th class="p-2">Control Name</th>

<th class="p-2 text-center">D&I Status</th>

<th class="p-2 text-center">Sample / Exception</th>

<th class="p-2 text-center">Control Risk</th>

<th class="p-2">Auditor Conclusion & Impact</th>

</tr>

</thead>

<tr>

</td>

</tr>

</template>

</tbody>

</table>

</div>

<div>

<div class="font-bold mb-6">Prepared By (Senior Auditor):</div>

</div>

<div>

<div class="font-bold mb-6">Reviewed & Approved By (Audit Manager):</div>

</div>

</main>

</div>

function auditSimulator() {

return {

activeTab: 'assessment',

selectedCycleKey: 'revenue',

selectedControlId: 'REV-01',

// Chart instances

assertionChart: null,

riskChart: null,

// Comprehensive Cycle & Assertion Dataset

cycles: {

revenue: {

controls: [

{

id: 'REV-01',

code: 'C-REV-01',

assertion: 'Occurrence',

frequency: 'Automated / Continuous',

description: 'System automatically matches sales order, shipping advice (BOL), and billing invoice prior to posting sales revenue.',

walkthroughProcedure: 'Selected 5 sales entries and verified automated system matching locks.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 25,

exceptionsFound: 0,

inherentRisk: 'High',

sampleLogs: [

{ id: 'S-01', ref: 'INV-8801', status: 'Pass' },

{ id: 'S-02', ref: 'INV-8802', status: 'Pass' },

{ id: 'S-03', ref: 'INV-8803', status: 'Pass' }

notes: 'Automated controls operating effectively without overrides.'

{

id: 'REV-02',

code: 'C-REV-02',

assertion: 'Completeness',

frequency: 'Weekly',

description: 'Independent review of unbilled dispatch notes to guarantee all shipped goods are invoiced within the period.',

walkthroughProcedure: 'Inspected weekly reconciliation files signed off by accounting lead.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 20,

exceptionsFound: 2,

inherentRisk: 'Medium',

sampleLogs: [

{ id: 'S-01', ref: 'DN-4011', status: 'Pass' },

{ id: 'S-02', ref: 'DN-4012', status: 'Exception' }

notes: 'Minor backlog noted during peak quarter.'

{

id: 'REV-03',

code: 'C-REV-03',

assertion: 'Accuracy',

frequency: 'Monthly',

description: 'System restricts price list modifications to authorized sales VP and logs all price changes.',

walkthroughProcedure: 'Verified user access permissions list for master price configuration.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 15,

exceptionsFound: 0,

inherentRisk: 'Medium',

sampleLogs: [],

notes: 'Access rights restricted properly.'

{

id: 'REV-04',

code: 'C-REV-04',

assertion: 'Cut-off',

frequency: 'Period-End',

description: 'Finance performs cut-off testing on dispatches 5 days before and after financial year-end.',

walkthroughProcedure: 'Reperformed cut-off log review on Dec 31 shipments.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 10,

exceptionsFound: 1,

inherentRisk: 'High',

sampleLogs: [],

notes: 'One shipment on Dec 31 billed in Jan.'

{

id: 'REV-05',

code: 'C-REV-05',

assertion: 'Valuation & Allocation',

frequency: 'Quarterly',

description: 'Management reviews aging receivables and calculates Expected Credit Loss (ECL) under IFRS 9.',

walkthroughProcedure: 'Evaluated historical loss rate assumptions in ECL model.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 5,

exceptionsFound: 0,

inherentRisk: 'High',

sampleLogs: [],

notes: 'Provision matrix adequately adjusted for forward-looking indicators.'

}

]

procurement: {

controls: [

{

id: 'AP-01',

code: 'C-AP-01',

assertion: 'Occurrence',

frequency: 'Daily',

description: 'All vendor invoices require matched Purchase Order and Goods Received Note (GRN) prior to voucher approval.',

walkthroughProcedure: 'Vouched sample voucher packages against PO signatures.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 30,

exceptionsFound: 1,

inherentRisk: 'Medium',

sampleLogs: [],

notes: 'Control operating as intended.'

{

id: 'AP-02',

code: 'C-AP-02',

assertion: 'Completeness',

frequency: 'Period-End',

description: 'Accounting examines subsequent cash disbursements to detect unrecorded payables.',

walkthroughProcedure: 'Inspected post-period disbursement review file.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 15,

exceptionsFound: 0,

inherentRisk: 'High',

sampleLogs: [],

notes: 'No unrecorded accruals detected.'

{

id: 'AP-03',

code: 'C-AP-03',

assertion: 'Existence',

frequency: 'Annual',

description: 'Direct external balance confirmation with key suppliers at year-end.',

walkthroughProcedure: 'Reviewed supplier statement reconciliations.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 12,

exceptionsFound: 0,

inherentRisk: 'Medium',

sampleLogs: [],

notes: 'Reconciling items verified.'

}

]

payroll: {

controls: [

{

id: 'PAY-01',

code: 'C-PAY-01',

assertion: 'Occurrence',

frequency: 'Event-driven',

description: 'Dual authorization required to create or alter employee bank detail records.',

walkthroughProcedure: 'Tested HR audit trail logs for new hires.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 10,

exceptionsFound: 0,

inherentRisk: 'High',

sampleLogs: [],

notes: 'Dual approval verified.'

{

id: 'PAY-02',

code: 'C-PAY-02',

assertion: 'Accuracy',

frequency: 'Bi-Weekly',

description: 'Department supervisors approve employee clock-in hours before payroll processing.',

walkthroughProcedure: 'Sampled timesheets for supervisory sign-off.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 25,

exceptionsFound: 3,

inherentRisk: 'Medium',

sampleLogs: [],

notes: 'Supervisory sign-off missing on 3 timesheets.'

}

]

assets: {

controls: [

{

id: 'FA-01',

code: 'C-FA-01',

assertion: 'Existence',

frequency: 'Annual',

description: 'Physical floor-to-sheet and sheet-to-floor count of fixed assets.',

walkthroughProcedure: 'Observed physical count procedures at main plant.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 20,

exceptionsFound: 0,

inherentRisk: 'Medium',

sampleLogs: [],

notes: 'Assets exist and tags matched register.'

{

id: 'FA-02',

code: 'C-FA-02',

assertion: 'Valuation & Allocation',

frequency: 'Quarterly',

description: 'Review slow-moving inventory items for write-down to Net Realizable Value.',

walkthroughProcedure: 'Re-performed inventory valuation calculations.',

designEffectiveness: 'Suitable',

implementationStatus: 'Implemented',

sampleTested: 10,

exceptionsFound: 2,

inherentRisk: 'High',

sampleLogs: [],

notes: 'Obsolete stock write-down understated.'

}

]

}

// Computed getters

get currentCycleControls() {

return this.cycles[this.selectedCycleKey].controls;

get activeControl() {

return this.currentCycleControls.find(c => c.id === this.selectedControlId) || this.currentCycleControls[0];

get currentCycleStats() {

const ctrls = this.currentCycleControls;

if (!ctrls || ctrls.length === 0) return {};

let highCRCount = ctrls.filter(c => c.controlRiskAssessed === 'High').length;

let medCRCount = ctrls.filter(c => c.controlRiskAssessed === 'Medium').length;

let avgCR = highCRCount > 0 ? 'High' : (medCRCount > 0 ? 'Medium' : 'Low');

// Inherent risk average

let highIRCount = ctrls.filter(c => c.inherentRisk === 'High').length;

let avgIR = highIRCount > 0 ? 'High' : 'Medium';

// RMM assessment

let rmmLevel = (avgIR === 'High' || avgCR === 'High') ? 'High' : (avgCR === 'Medium' ? 'Medium' : 'Low');

// Required Detection Risk Calculation (Target AR = 5%)

let reqDR = 5;

let drLevel = 'Low';

let substantiveScope = 'Extensive Substantive';

if (rmmLevel === 'High') {

reqDR = 5; // Must be very low

drLevel = 'Low (Tight)';

substantiveScope = 'High / Detailed Testing';

} else if (rmmLevel === 'Medium') {

reqDR = 15;

drLevel = 'Medium';

substantiveScope = 'Moderate Substantive';

} else {

reqDR = 40;

drLevel = 'High (Flexible)';

substantiveScope = 'Limited / Analytical Procedures';

}

return { avgIR, avgCR, rmmLevel, reqDR, drLevel, substantiveScope };

get matrixRows() {

return this.currentCycleControls.map(c => ({

category: this.getAssertionCategory(c.assertion),

assertion: c.assertion,

controlCodes: [c.code],

designPass: c.designEffectiveness === 'Suitable' && c.implementationStatus === 'Implemented',

avgException: c.exceptionRate,

assessedCR: c.controlRiskAssessed,

substantiveScope: this.getSubstantiveScopeForCR(c.controlRiskAssessed)

}));

// Logic methods

initApp() {

this.recalculateAllControls();

this.$watch('activeTab', (val) => {

if (val === 'matrix') {

this.$nextTick(() => this.renderCharts());

}

});

onCycleChange() {

if (this.currentCycleControls.length > 0) {

this.selectedControlId = this.currentCycleControls[0].id;

}

this.recalculateAllControls();

if (this.activeTab === 'matrix') {

this.$nextTick(() => this.renderCharts());

}

recalculateControl() {

const c = this.activeControl;

if (!c) return;

// Compute exception rate

if (c.sampleTested > 0) {

c.exceptionRate = Math.round((c.exceptionsFound / c.sampleTested) * 100);

} else {

c.exceptionRate = 0;

}

// Compute D&I

if (c.designEffectiveness === 'Suitable' && c.implementationStatus === 'Implemented') {

c.dniStatus = 'Effective';

} else {

c.dniStatus = 'Deficient';

}

// Assess Control Risk

if (c.dniStatus === 'Deficient') {

c.controlRiskAssessed = 'High';

} else if (c.exceptionRate > 5) {

c.controlRiskAssessed = 'High';

} else if (c.exceptionRate > 0) {

c.controlRiskAssessed = 'Medium';

} else {

c.controlRiskAssessed = 'Low';

}

if (this.activeTab === 'matrix') {

this.renderCharts();

}

recalculateAllControls() {

this.currentCycleControls.forEach(c => {

c.exceptionRate = c.sampleTested > 0 ? Math.round((c.exceptionsFound / c.sampleTested) * 100) : 0;

c.dniStatus = (c.designEffectiveness === 'Suitable' && c.implementationStatus === 'Implemented') ? 'Effective' : 'Deficient';

if (c.dniStatus === 'Deficient' || c.exceptionRate > 5) {

c.controlRiskAssessed = 'High';

} else if (c.exceptionRate > 0) {

c.controlRiskAssessed = 'Medium';

} else {

c.controlRiskAssessed = 'Low';

}

});

addSampleLog() {

const c = this.activeControl;

const newId = 'S-' + String(c.sampleLogs.length + 1).padStart(2, '0');

c.sampleLogs.push({

id: newId,

ref: 'DOC-' + Math.floor(1000 + Math.random() * 9000),

status: 'Pass'

});

c.sampleTested = c.sampleLogs.length;

this.syncSampleStatus();

removeSampleLog(idx) {

const c = this.activeControl;

c.sampleLogs.splice(idx, 1);

c.sampleTested = Math.max(1, c.sampleLogs.length);

this.syncSampleStatus();

syncSampleStatus() {

const c = this.activeControl;

const exceptions = c.sampleLogs.filter(s => s.status === 'Exception').length;

c.exceptionsFound = exceptions;

this.recalculateControl();

resetData() {

location.reload();

// Helper styling & text formatters

getCycleIcon(key) {

const icons = {

revenue: 'fa-solid fa-file-invoice-dollar',

procurement: 'fa-solid fa-cart-flatbed',

payroll: 'fa-solid fa-users-gear',

assets: 'fa-solid fa-boxes-stacked'

};

return icons[key] || 'fa-solid fa-folder';

getAssertionBadgeClass(assertion) {

const map = {

'Occurrence': 'bg-blue-100 text-blue-800 border border-blue-200',

'Completeness': 'bg-emerald-100 text-emerald-800 border border-emerald-200',

'Accuracy': 'bg-purple-100 text-purple-800 border border-purple-200',

'Cut-off': 'bg-amber-100 text-amber-800 border border-amber-200',

'Classification': 'bg-indigo-100 text-indigo-800 border border-indigo-200',

'Existence': 'bg-teal-100 text-teal-800 border border-teal-200',

'Rights & Obligations': 'bg-slate-100 text-slate-800 border border-slate-200',

'Valuation & Allocation': 'bg-rose-100 text-rose-800 border border-rose-200'

};

return map[assertion] || 'bg-slate-100 text-slate-700';

getAssertionCategory(assertion) {

if (['Occurrence', 'Completeness', 'Accuracy', 'Cut-off', 'Classification'].includes(assertion)) {

return 'Transactions & Events';

}

if (['Existence', 'Rights & Obligations', 'Completeness', 'Valuation & Allocation'].includes(assertion)) {

return 'Account Balances';

}

return 'Presentation & Disclosure';

getControlRiskBadgeClass(level) {

if (level === 'High') return 'bg-rose-100 text-rose-800 border border-rose-200';

if (level === 'Medium') return 'bg-amber-100 text-amber-800 border border-amber-200';

return 'bg-emerald-100 text-emerald-800 border border-emerald-200';

getRiskTextColor(level) {

if (level === 'High') return 'text-rose-600';

if (level === 'Medium') return 'text-amber-600';

return 'text-emerald-600';

getSubstantiveBadgeClass(scope) {

if (scope.includes('High') || scope.includes('Extensive')) return 'bg-rose-100 text-rose-800';

if (scope.includes('Moderate')) return 'bg-amber-100 text-amber-800';

return 'bg-emerald-100 text-emerald-800';

getSubstantiveScopeForCR(cr) {

if (cr === 'High') return 'Extensive Substantive Details';

if (cr === 'Medium') return 'Moderate Substantive Sample';

return 'Limited / Analytical Review';

getSubstantiveRecommendation(ctrl) {

if (ctrl.controlRiskAssessed === 'High') {

return `Control is ineffective or has high exceptions (${ctrl.exceptionRate}%). Auditor cannot rely on control. Perform 100% substantive detail testing or enlarged sample size for ${ctrl.assertion}.`;

}

if (ctrl.controlRiskAssessed === 'Medium') {

return `Control operates with minor exceptions. Perform moderate substantive testing to corroborate ${ctrl.assertion}.`;

}

return `Control evaluated as operating effectively. Reduce substantive detail testing for ${ctrl.assertion} and rely on dual-purpose analytical procedures.`;

// Chart Rendering

renderCharts() {

const ctrls = this.currentCycleControls;

const labels = ctrls.map(c => c.assertion);

const exceptionData = ctrls.map(c => c.exceptionRate);

// Exception Rate Chart

const ctx1 = document.getElementById('assertionChart');

if (ctx1) {

if (this.assertionChart) this.assertionChart.destroy();

this.assertionChart = new Chart(ctx1, {

type: 'bar',

data: {

labels: labels,

datasets: [{

label: 'Control Exception Rate (%)',

data: exceptionData,

backgroundColor: exceptionData.map(v => v > 5 ? '#ef4444' : '#3b82f6'),

borderRadius: 6

}]

options: {

responsive: true,

maintainAspectRatio: false,

plugins: { legend: { display: false } },

scales: {

y: { beginAtZero: true, max: 100, title: { display: true, text: 'Exception %' } }

}

});

}

// Risk Radar Chart

const ctx2 = document.getElementById('riskChart');

if (ctx2) {

if (this.riskChart) this.riskChart.destroy();

const riskScore = (val) => val === 'High' ? 3 : (val === 'Medium' ? 2 : 1);

this.riskChart = new Chart(ctx2, {

type: 'radar',

data: {

labels: labels,

datasets: [

{

label: 'Inherent Risk Level',

data: ctrls.map(c => riskScore(c.inherentRisk)),

borderColor: '#f59e0b',

backgroundColor: 'rgba(245, 158, 11, 0.2)'

{

label: 'Assessed Control Risk',

data: ctrls.map(c => riskScore(c.controlRiskAssessed)),

borderColor: '#ef4444',

backgroundColor: 'rgba(239, 68, 68, 0.2)'

}

]

options: {

responsive: true,

maintainAspectRatio: false,

scales: {

r: {

min: 0,

max: 3,

ticks: { stepSize: 1, callback: (v) => ['','Low','Med','High'][v] }

}

});

}

</script>

</body>

</html>

```

Enormous thank you and gratitude from deep in my heart for people that do hardwork

Search This Blog

Utk yg mo Bantu2 Keuangan saya
..monggo ke Bank Central Asia BCA 5520166779 a.n. Andreas Tparlaungan Manurung (Indonesia)

For those who would like to help support my finances
..please feel free to send it to Bank Central Asia (BCA) account number 5520166779 under the name Andreas Tparlaungan Manurung (Indonesia)

04 AUDIT ASSURANCE

Comments

Popular posts from this blog

Utk yg mo Bantu2 Keuangan saya
..monggo ke Bank Central Asia BCA 5520166779 a.n. Andreas Tparlaungan Manurung (Indonesia)

For those who would like to help support my finances
..please feel free to send it to Bank Central Asia (BCA) account number 5520166779 under the name Andreas Tparlaungan Manurung (Indonesia)

[ERROR BUG]
ChatGPT+Gemini: TikTok → Blogger Embed Converter using Cloudflare/Online Server

REPOST: Studying WATER PUMP by ROMAN ENGINEERING

Enormous thank you and gratitude from deep in my heart for people that do hardwork

Utk yg mo Bantu2 Keuangan saya..monggo ke Bank Central Asia BCA 5520166779 a.n. Andreas Tparlaungan Manurung (Indonesia)

For those who would like to help support my finances ..please feel free to send it to Bank Central Asia (BCA) account number 5520166779 under the name Andreas Tparlaungan Manurung (Indonesia)

04 AUDIT ASSURANCE

Comments

Popular posts from this blog

Utk yg mo Bantu2 Keuangan saya..monggo ke Bank Central Asia BCA 5520166779 a.n. Andreas Tparlaungan Manurung (Indonesia)

For those who would like to help support my finances ..please feel free to send it to Bank Central Asia (BCA) account number 5520166779 under the name Andreas Tparlaungan Manurung (Indonesia)

[ERROR BUG]ChatGPT+Gemini: TikTok → Blogger Embed Converter using Cloudflare/Online Server

REPOST: Studying WATER PUMP by ROMAN ENGINEERING

Utk yg mo Bantu2 Keuangan saya
..monggo ke Bank Central Asia BCA 5520166779 a.n. Andreas Tparlaungan Manurung (Indonesia)

For those who would like to help support my finances
..please feel free to send it to Bank Central Asia (BCA) account number 5520166779 under the name Andreas Tparlaungan Manurung (Indonesia)

Utk yg mo Bantu2 Keuangan saya
..monggo ke Bank Central Asia BCA 5520166779 a.n. Andreas Tparlaungan Manurung (Indonesia)

For those who would like to help support my finances
..please feel free to send it to Bank Central Asia (BCA) account number 5520166779 under the name Andreas Tparlaungan Manurung (Indonesia)

[ERROR BUG]
ChatGPT+Gemini: TikTok → Blogger Embed Converter using Cloudflare/Online Server